Legal Opinion
Donald Plett v. United States
Court of Appeals for the Fourth Circuit
Decided July 23, 1999No. 98-1752PublishedCited by 31 opinions
1Opinion of the Court
Affirmed in part, vacated in part, and remanded for further proceedings by published opinion. Judge NIEMEYER wrote the opinion, in which Judge WILLIAMS and Judge TRAXLER joined.
OPINION
NIEMEYER, Circuit Judge:
The district court entered a $50,000 judgment in favor of the United States (Internal Revenue Service) against Donald Plett representing the 100% penalty imposed by 26 U.S.C. § 6672, plus interest, for Plett’s failure to remit payroll taxes of Wilder & Wilder, Inc. to the United States. The court found that Plett was a person at Wilder & Wilder responsible for collecting, accounting for,…
2Cases cited9 opinions
- Slodov v. United StatesSupreme Court of the United States · 1978
- Thompson Everett, Inc. v. National Cable Advertising, L.P. Cable Networks, Inc. Cable Media CorporationCourt of Appeals for the Fourth Circuit · 1995
- Richard D. Barnett v. Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1993
- United States v. LandauCourt of Appeals for the Second Circuit · 1998
- United States v. PomponioCourt of Appeals for the Fourth Circuit · 1980
4 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Erwin v. United StatesCourt of Appeals for the Fourth Circuit · 2010
- M. Pam Davis v. University of North Carolina, at Wilmington Robert E. Tyndall, ph.d.Court of Appeals for the Fourth Circuit · 2001
- Seraph Garrison, LLC v. GarrisonCourt of Appeals of North Carolina · 2016
- Johnson v. United StatesDistrict Court, D. Maryland · 2002
- Mary Johnson v. United StatesCourt of Appeals for the Fourth Circuit · 2013
26 more not listed; retrieve them via the Exa API.